All taxes, costs and penalties imposed by this article shall constitute a first lien on all motor vehicles operated in violation of the provisions hereof, which lien shall be paramount to any and all private liens, and any such motor vehicle shall be subject to being seized and impounded to enforce collection thereof. Any sheriff, deputy sheriff, or representative or employee of the Mississippi State Tax Commission or Mississippi Department of Transportation shall be authorized to arrest, without warrant, any person operating or driving any motor vehicle contrary to the provisions of this article, within the limits of their respective jurisdictions, and/or to seize and impound any motor vehicle being operated in violation of the provisions hereof. In case of such arrest or seizure, such arresting or impounding officer shall immediately go into some court of competent jurisdiction to enforce the lien thereon.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 19 - Motor Vehicle Privilege and Excise Taxes
Article 1 - Motor Vehicle Privilege Taxes
§ 27-19-1. Administration of article
§ 27-19-5. Tax on private carriers of passengers, etc.
§ 27-19-9. Tax on hearses, church and school buses, and taxicabs
§ 27-19-11. Tax on carriers of property and on buses
§ 27-19-25. Imposition of tax by municipalities and other political subdivisions
§ 27-19-32. License tags or plates and renewal license decals; mailing costs
§ 27-19-33. License tags or plates and renewal license decals; trailers and semitrailers
§ 27-19-37. License tags or plates; substitute license tags and decals
§ 27-19-39. License tags or plates; pickup trucks
§ 27-19-43. License tags or plates and renewal license decals; issuance; registration fees
§ 27-19-44.3. Annual report of Mississippi Burn Care Fund
§ 27-19-47. Special license tags or plates; antique automobiles
§ 27-19-47.1. Special license tags or plates; antique motorcycles
§ 27-19-47.2. Special license tags or plates; antique pickup trucks
§ 27-19-55. Special license tags or plates; sheriffs and deputies
§ 27-19-56.6. Special license tags or plates; street rods
§ 27-19-56.9. Special license tags or plates; deaf persons
§ 27-19-56.12. Special license tags or plates; armed forces veterans
§ 27-19-56.13. Special license tags or plates; Distinguished Flying Cross and Air Medal recipients
§ 27-19-56.85. Special license tags or plates; Vietnam Veteran
§ 27-19-61. Ad valorem tax receipts to be presented with applications for licenses
§ 27-19-62. Proof of payment of federal heavy vehicle use tax
§ 27-19-63. Payment of tax; penalties, etc.
§ 27-19-67. Determination of tax; privilege granted
§ 27-19-69. Issuance of replacement license upon destruction of vehicle
§ 27-19-71. Issuance of license upon replacement of vehicle
§ 27-19-75. Change of classification of vehicle, etc.
§ 27-19-87. Permit to be carried in vehicle
§ 27-19-89. Penalty for failure to obtain permit
§ 27-19-93. Certain vehicles to stop at inspection stations
§ 27-19-101. Comptroller to furnish copies of registration receipts
§ 27-19-103. Recordkeeping requirements for common and contract carriers of property or passengers
§ 27-19-119. Weighing of vehicles to ascertain accuracy of registration
§ 27-19-121. Rules and regulations
§ 27-19-125. Prohibition as to gifts to employees of motor vehicle comptroller; report
§ 27-19-127. Enforcement of article
§ 27-19-129. Jurisdiction of Public Service Commission
§ 27-19-135. State to have lien on motor vehicle
§ 27-19-137. Inspection of vehicles and records, etc.
§ 27-19-141. Sale or transfer of vehicle by other than dealer; reports; registration
§ 27-19-143. Reciprocity agreements
§ 27-19-147. Use tax; imposition
§ 27-19-149. Use tax; exceptions
§ 27-19-151. Use tax; penalties for nonpayment
§ 27-19-157. Purchase of license tags or plates; purchase from penitentiary
§ 27-19-159. Distribution of collections
§ 27-19-159. Distribution of collections